EKSPERIMENTALNI MODELI BUDžETIRANjA OD NULE U FINANSIJSKOM SISTEMU SAD-a

Abstract

In this paper, the author analyzes experimental models of the application of „zero-bassed budgeting“ in the financial system of the United States of America. The introduction of this budgetary technique in the USA was characterized by a very complex institutional path, in which political actors in the role of reformers faced a whole series of obstacles. The author will describe the evolutionary course of this budget reform starting from the "trial application" of budgeting from scratch at the corporate level, then at the level of the US Agriculture Secretariat, to the final introduction of this budget planning instrument as an umbrella technique of the federal budget.